Meeting the EU’s Sustainability Disclosure Rules - a mission (im)possible?

Martina Macpherson

Chapter 13 in Research Handbook on Sustainability Reporting, 2024, pp 224-249 from Edward Elgar Publishing

Abstract: This chapter sets out to evaluate and compare the key current policy and regulatory developments in Europe and their implications for the investment value chain. It aims to highlight the implications of the EU’s Sustainable Finance Action Plan, the EU’s Sustainable Finance Disclosure Regulation, the EU’s Green Taxonomy, the EU’s Markets in Financial Instruments Directive (MiFID) II and of pending ESG ratings regulation across European jurisdictions, and their implications for the investment value chain. It briefly sets out to assess, compare and map the different additional cross-EU, and national disclosure and labelling regimes with the EU’s Sustainable Finance Disclosure (EU SFDR) regulation, and aims to establish if more harmonised and standardised rules, and an interoperability of these frameworks, can address the fragmentation challenges - and how.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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